https://www.taxtmi.com/acts?id=11678 Clause 23 lists deductible items from gross salary for computing employment income: tax on employment borne by employee; travel allowances between residence and work; allowances for duties-related expenses and specified personal expenses; rent allowances for residential accommodation; and employer contributions to approved pension, superannuation and provident funds and interest on approved fund balances, each subject to prescribed limits. For contribution and rent allowance purposes, salary means basic salary and includes dearness allowance if terms of employment so provide. en-us Thu, 16 Sep 2010 18:29:56 +0530 Fri, 17 Sep 2010 13:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11678 Clause 23 lists deductible items from gross salary for computing employment income: tax on employment borne by employee; travel allowances between residence and work; allowances for duties-related expenses and specified personal expenses; rent allowances for residential accommodation; and employer contributions to approved pension, superannuation and provident funds and interest on approved fund balances, each subject to prescribed limits. For contribution and rent allowance purposes, salary means basic salary and includes dearness allowance if terms of employment so provide. Act-Rules Bills Thu, 16 Sep 2010 18:29:56 +0530 https://www.taxtmi.com/acts?id=11678